scholarly journals Analisis Efektivitas dan Kontribusi Pajak Hotel terhadap Pendapatan Asli Daerah (PAD) Kota Medan

2021 ◽  
Vol 31 (3) ◽  
pp. 704
Author(s):  
Deasy Arisandy Aruan ◽  
Dianty Putri Purba

The purpose of this research is to find out how the effectiveness and contribution of hotel taxes in increasing the source of regional revenue. Sources of data used in this study are secondary data, there’s the form of targets and realization of hotel tax revenue and realization of regional revenue (PAD) Medan City from 2014 to 2018. The data analysis technique used in this study is to use descriptive analysis. To determine the level of effectiveness is to compare the hotel tax realization value with the hotel tax target that has been set by the Regional Government of Medan City. And to find out how to analyze the contribution of hotel tax to Regional Revenue (PAD) is to compare the value of hotel tax realization with the realization of regional revenue (PAD) in Medan City. The research result states that in 2014-2018, the effectiveness and contribution of hotel tax tends to fluctuate every year. The value of hotel tax effectiveness is in the value of 93-114% and is in the very effective criteria, except in 2015 entering the effective criteria. Meanwhile, the contribution is worth 5-7%, so that it is in the very poor criteria in increasing the regional revenue (PAD) of Medan City. Keywords: Hotel Tax; Regional Revenue (PAD).

Author(s):  
Deasy Arisandy Aruan ◽  
Dianty Putri Purba

The purpose of this research is to find out how the contribution of Hotel Taxes in increasing the Regional Original Income of Medan City and what are the efforts in increasing the hotel tax. Sources of data used in this research are secondary data, namely in the form of targets and realization of hotel tax revenue and realization of local revenue Medan City from 2016 to 2018. The data analysis technique used in this study is to use descriptive analysis. Hotel Tax to Local Own Revenue is to compare the actual value of Hotel Tax with the realization of Local Own Revenue in Medan City. The results show that in 2016-2018, the contribution of Hotel Tax in the city of Medan increased every year. In contrast to the contribution, the value of the realization of Regional Original Income tends to fluctuate because, in 2016-2017, it increased, while in 2018, the realization value decreased.


2019 ◽  
Vol 6 (2) ◽  
pp. 42-65
Author(s):  
Agustin Agustin

This study aims to analyze the control of receivables on the collection of cash flowreceivables at PT.Cowell Development Tbk. The data analysis technique used inthis research is descriptive qualitative method. Qualitative descriptive analysis isa data analysis technique that is done by collecting data, clarifying data,explaining and analyzing so that it provides information and images that areappropriate to the problem being faced or researched. Sources of data in thestudy used are secondary data sources and primary data. From the results of thestudy show that the control of receivables is the billing process with a long time tothe bills that are due. PT. Cowell Development Tbk must be more active in thecollection of receivables so that the balance of the amount of receivables is nottoo large so that it will affect the effectiveness of cash flow.


2018 ◽  
Vol 16 (1) ◽  
pp. 1
Author(s):  
Ria Manurung

Research conducted to obtain empirical evidence how the influence of independent variables of intellectual intelligence to accounting with moderating variables of emotional and spiritual intelligence. The research method used is descriptive quantitative with explanatory descriptive or explanatory research. This method is an explanatory research that proves the existence of causal relationship of independent variable (independent variable) that is intellectual intelligence; moderating variable (emotional and spiritual intelligence); and dependent variable (accounted dependent variable). Research begins by conducting library search, followed by primary data collection conducted by using questionnaires and secondary data through data analysis. And for the use of data analysis consists of descriptive analysis, classical assumption test and verification analysis with the method of Moderated Regression Analysis (MRA). This study is a census study with homogeneous and limited population of 92 students, all students of Accounting Graduate Program at UNSOED. Conclusion of research result that is: (1) Intellectual intelligence have influence either positively or signifikan to accountancy. Thus intellectual intelligence can lead students to more easily understand accounting, (2) Intellectual intelligence can be strengthened by emotional intelligence on accounting both positively and significantly. (3) Spiritual intelligence can strengthen the influence of intellectual intelligence on accounting both positively and significantly.


Author(s):  
Usman Funangi ◽  
Julius Ary Mollet ◽  
Charly M. Bisay

The purpose of this research is to find and analyze how much the effectiveness of the local asset management and all that will be conducted in order to raise local revenue. Data used is secondary data. Analysis technique using the ratio of effectiveness and the ratio of contribution. The result shows the ratio of effectiveness and the ratio of contributed to local revenue show a fairly good measurement, this can be seen from the the percentage value. Keywords: effectiveness, contribution, local revenue.


2018 ◽  
Vol 16 (1) ◽  
pp. 55-77
Author(s):  
Malik Ibrahim

The current study aims to describe the effectiveness of CTL approach (REACT) to improve students' self confidence in mathematics. It is a classroom action research (PTK). The subjects of the study were students of grade VIII MTs Nurul Ihsan Sukarara in the academic year 2017/2018 consisting of 29 students. Data analysis technique used is descriptive analysis. The findings show that students' confidence in mathematics in the first cycle reached 10.3% for high category, 55.2% for moderate, and 34.5% for low category. Meanwhile, in the second cycle students' self-confidence score on mathematics reached 6.9% for very high category, 72.41% for high category, and 20.69% for moderate. This study indicates that there is an increase of students' self confidence in mathematics due to CTL approach (REACT).


Jurnal Office ◽  
2018 ◽  
Vol 4 (1) ◽  
pp. 33
Author(s):  
Rahmawati Rahmawati ◽  
Aris Baharuddin ◽  
Nasaruddin Nasaruddin ◽  
Haerul Haerul

This study aims to determine the effectiveness of office layout in the archive section at PT. Bosowa Berlian Motor Makassar. This research uses quantitative descriptive research with observation, questionnaire, interview and documentation data collection techniques. The population in this study all employees at PT. Bosowa Berlian Motor, amounting to 136 people and the sample in this study as much as 50 percent, the total was 68 respondents. The data analysis technique used is by using descriptive analysis that is to present each question item using a percentage formula. The results showed that the three indicators in this study generally showed quite effective results, starting from the indicators of office spatial planning, the results of which were quite effective, indicators of employee placement whose results were quite effective, and indicators of the office's physical environment whose results were effective. Of the three indicators provide an overview that can be concluded that the office layout in the archive section at PT. Bosowa Berlian Motor Makassar as a whole is considered quite effective. 


2020 ◽  
Vol 8 (2) ◽  
pp. 187
Author(s):  
Haruli Dwicaksana ◽  
. Pujiyono

<p>Abstract<br />This article aims to know the use of cryptocurrency can replace conventional money as a means of  payment in Indonesia. This article belongs to the type of normative legal research that is prescriptive to produce a new concept in resolving the problems faced by supported by a legal approach and a case approach. The data used is secondary data with primary binding and fundamental material. Data collection techniques using library studies. The data analysis technique used by the authors is a silogism analysis. The results showed that cryptocurrencies are difficult to substitute for conventional currency use as a means of payment in Indonesia because there is no centralized authority governing as well as the value of a relatively unstable cryptocurrency from Conventional currency that has been circulating in Indonesia is the rupiah, it is difficult to use cryptocurrency as a means of payment at the least level of Use daily.<br />Keywords: Payment Tools; Paymeny Systems; Conventional Currency; Cryptocurrency.</p><p>Abstrak<br />Artikel ini bertujuan untuk mengetahui penggunaan cryptocurrency dapat menggantikan uang  konvensional sebagai alat pembayaran di Indonesia. Artikel ini termasuk ke dalam jenis penelitian hukum normatif yang bersifat preskriptif untuk menghasilkan konsep baru dalam menyelesaikan permasalahan yang dihadapi, didukung dengan pendekatan undang-undang dan pendekatan kasus. Data yang digunakan merupakan data sekunder dengan bahan hukum primer yang sifatnya mengikat dan mendasar. Teknik pengumpulan data menggunakan studi kepustakaan. Teknik analisis data yang digunakan penulis merupakan analisis silogisme. Hasil penelitian menunjukkan bahwa cryptocurrency sulit untuk menggantikan kegunaan mata uang konvensional sebagai alat pembayaran di Indonesia karena tidak ada otoritas terpusat yang mengatur serta nilai dari cryptocurrency yang relatif tidak stabil dari mata uang konvensional yang sudah beredar di Indonesia yaitu rupiah, maka sulit untuk menggunakan cryptocurrency sebagai alat pembayaran di tingkat paling kecil yaitu penggunaan sehari-hari.<br />Kata Kunci: Alat Pembayaran; Sistem Pembayaran; Uang Konvensional; Cryptocurrency.</p>


2021 ◽  
Vol 1 (1) ◽  
pp. 38-45
Author(s):  
Wahyudi Rusdi ◽  
Revaldi Aliu

The purpose of this study was to determine the Financial Performance of South Bolaang Mongondow Regency (Bolsel) through an analysis of the effectiveness of PAD. The object of the research is the Regional Finance and Revenue Management Agency (BPKPD) of South Bolaang Mongondow Regency. The data used is secondary data from the 2017-2020 budget realization report. The data analysis technique is descriptive quantitative analysis. The results showed that the analysis of the effectiveness of PAD at the BPKPD of South Bolaang Mongondow Regency in 2017 and 2018 was quite effective, then increased to very effective in 2019 and 2020. For Trend analysis in the next 5 years, the results tend to increase, this is a very good implementation of performance. South Bolaang Mongondow Regency.


2019 ◽  
Vol 4 (2) ◽  
pp. 252-263
Author(s):  
Heppy Lismayanti ◽  
Haris Supratno ◽  
Tengsoe Tjahjono

This study examines the religious values ​​contained in the novel Mengejar Halalnya Syabila by Noor Ruhaimin. The purpose of this study is to: (1) describe aqidah, (2) describe worship, and (3) describe morals in the novel Mengejar Halalnya Syabila by Noor Ruhaimin. The method in this research is descriptive analysis method. The data source in this study is the novel Mengejar Halalnya Syabila by Noor Ruhaimin. This novel was published by BanyuwangiNaa Publisher in 2018. The collection technique in this research is the text observation technique and the data analysis technique used is interpretive descriptive technique. Based on the research results obtained: Religious values ​​associated with aqidah namely, (a) faith in God, (b) faith in books. (c) faith in the Rasul, and (d) faith in qada and qadar. Religious values ​​related to worship are, (a) public worship, such as helping in the family (b) special worship. Religious values ​​related to morals, namely, (a) morals towards God. (b) the morals of both parents. (c) morals towards oneself (d) morals towards family and relatives. (e) morals towards the community


Jurnal IPTA ◽  
2021 ◽  
Vol 9 (1) ◽  
pp. 178
Author(s):  
Kadek Bagus Gede Jelantik ◽  
N.M.S. Wijaya ◽  
Putu Agus Wikanatha Sagita

Many travel agents facilitate the interest of tourists, especially Balinese people to do Tirtayatra to India. One of them is Melati Tours as a travel agent providing package tours of Tirtayatra to India. This study was conducted to find out the right marketing strategy of Tirtayatra tour packages to India at Melati Tours. The data analysis technique used are internal environment/IFAS using Marketing Mix 7P analysis as an internal factors and external environment/EFAS using market analysis, competitor analysis, government analysis, technology analysis, economic analysis, social-cultural analysis, environmental analysis and SWOT analysis. The type of data used is quantitative and qualitative data, primary and secondary data. Data collection techniques by observation, interviews, study of literature, documentation and distribution of external internal questionnaires to 100 tourist who bought Tirtayatra tour packages at Melati Tours and to Melati Tours owners and Tourism Academics. Data analysis technique used is mix methods. This study used 18 internal sub-indicators and 8 external sub-indicators and obtained 11 strength factors, 7 weakness factors, 5 opportunity factors and 3 threat factors. Based on the results of data processing on external internal factors/IFAS EFAS, the total value of IFAS is 2,65 and EFAS is 2,20, this indicating the position of the Tirtayatra tour package on Melati Tours in this study is in cell VIII, namely Growth Strategy and Conglomerate Diversification. Melati Tours in marketing Tirtayatra tour packages to India requires a growth strategy through more strategic pressure on financial synergy rather than product marketing strategy for products and prices balance.


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